PCOR Fee: 2026 Form 720 Filing Guide
Who pays the Patient-Centered Outcomes Research fee, when Form 720 is due, and which per-covered-life rate applies to the plan or policy year.
Who pays the fee
Issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans are responsible for the PCOR fee. For insured coverage, the issuer generally pays. For an applicable self-insured plan, the plan sponsor generally pays. HRAs require arrangement-specific analysis because integration with another plan can affect how covered lives and fees are determined.
Which rate applies
The plan or policy year-end date—not simply the payment date—determines the applicable rate.
Operational checklist
- Identify every potentially applicable insured policy and self-insured plan.
- Confirm the policy or plan year-end date.
- Determine which entity is responsible for filing and payment.
- Select a permitted method for calculating average covered lives.
- Apply the rate tied to the correct year-end period.
- Report and pay the fee on the second-quarter Form 720 by July 31.
Common mistake to avoid
Do not describe the PCOR fee as applying identically to “all medical plans and HRAs.” Coverage type, funding arrangement, integration, and plan structure matter.
Primary sources
This resource is provided for general educational purposes and does not constitute legal, tax, benefits, or other professional advice. Requirements and individual circumstances vary. Confirm current rules with authoritative sources and qualified advisors.
Back to Resources